REVENUE & TAXATION- HOUSE
Referred Bills
Bill No.
Bill Subtitle
Sponsor
Status
Thursday, April 2, 2009
TO PROVIDE FACILITIES FUNDING FOR THE ARKANSAS SCHOOL FOR THE BLIND AND THE ARKANSAS SCHOOL FOR THE DEAF.
TO ESTABLISH AN INCOME TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
Monday, March 30, 2009
TO CLARIFY THAT PARTIAL REPLACEMENT OF MANUFACTURING MACHINERY AND EQUIPMENT THAT IMPROVE MANUFACTURING EFFICIENCY ARE EXEMPT FROM THE SALES AND USE TAX.
Tuesday, March 24, 2009
TO CHANGE THE STANDARD OF PROOF CONCERNING CLAIMS FOR EXEMPTIONS, DEDUCTIONS, AND CREDITS AND TO SET THE STANDARD FOR REVIEW ON APPEAL.
Thursday, March 19, 2009
AN ACT TO AMEND THE METHOD IN WHICH SELLERS OF HEAVY EQUIPMENT PROVE THAT ARKANSAS TAX HAS BEEN PAID ON SALES OF HEAVY EQUIPMENT.
TO EXEMPT THE PURCHASE OF THERMAL IMAGING EQUIPMENT TO BE USED BY LAW ENFORCEMENT AIRCRAFT WHEN PURCHASED BY A COUNTY GOVERNMENT.
Thursday, March 12, 2009
TO REDUCE THE SALES AND USE TAX RATE ON UTILITIES USED BY A MANUFACTURER.
TO CLARIFY THAT THE SALE OF RAW PRODUCTS AT A FARMERS' MARKET WHERE THE RAW PRODUCTS ARE PRODUCED AND SOLD BY THE PRODUCER ARE EXEMPTED FROM THE GROSS RECEIPTS TAX.
AN ACT TO MAKE VARIOUS CORRECTIONS TO TITLE 26 OF THE ARKANSAS CODE OF 1987 ANNOTATED.
Monday, March 9, 2009
TO CHANGE THE METHOD OF DISTRIBUTING NET REVENUES DERIVED FROM SUBSEQUENT COUNTYWIDE SALES AND USE TAXES LEVIED FOR CRIMINAL JUSTICE PURPOSES.
TO INCREASE THE STATE CONTRIBUTION TO PUBLIC SCHOOL TEACHERS'INSURANCE BY AMENDING THE REBATE TO RETAILERS ON SALES TAX COLLECTIONS.
TO EXEMPT BIOMASS GROWN FOR BIOFUEL PRODUCTION FROM THE SEVERANCE TAX.
TO CREATE AN INCOME TAX CREDIT FOR MANUFACTURERS.
TO INCLUDE HIGH EFFICIENCY ELECTRIC POWER GENERATORS IN THE DEFINITION OF MANUFACTURER FOR THE PURPOSE OF THE PHASE-IN OF THE REDUCED EXCISE TAX RATE ON NATURAL GAS USED IN MANUFACTURING.
TO CREATE JOBS AND SMALL BUSINESS DEVELOPMENT BY ELIMINATING CAPITAL GAINS IN CERTAIN CIRCUMSTANCES.
TO ALLOW A CREDIT FOR SALES OR USE TAXES PAID TO ANOTHER STATE FOR THE PURCHASE OF A MOTOR VEHICLE, A TRAILER, OR A SEMITRAILER.
TO REPEAL THE GROSS RECEIPTS TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES UPON CERTAIN CONDITIONS.
TO REQUIRE THE FILING OF A SURVEY WITH ALL INSTRUMENTS THAT TRANSFER REAL PROPERTY IN THE STATE.
TO REQUIRE THE FILING OF A SURVEY WITH ALL APPLICATIONS FOR PERMITS TO ALTER REAL PROPERTY IN THE STATE.
TO EXEMPT THE MASONIC LODGE OF ARKANSAS FROM THE PROPERTY TAX.
TO EXEMPT EARTH MISSION, INC. FROM THE SALES AND USE TAX.
TO CREATE A BACK-TO-SCHOOL TAX-FREE HOLIDAY BY EXEMPTING ITEMS OF CLOTHING FROM SALES AND USE TAX DURING A LIMITED TIME PERIOD.
TO AMEND THE DELTA GEOTOURISM INCENTIVE ACT OF 2007 TO EXPAND THE GEOGRAPHICAL QUALIFICATIONS FOR A GEOTOURISM TAX CREDIT.
TO EXEMPT PURCHASES UP TO TWENTY-FIVE THOUSAND DOLLARS ($25,000) YEARLY BY OR FOR A PERMANENTLY DISABLED VETERAN FROM THE SALES AND USE TAX.
TO EXEMPT THE PARTS AND LABOR FOR AGRICULTURAL EQUIPMENT FROM SALES AND USE TAX.
TO EXEMPT THE PARTS AND LABOR FOR AGRICULTURAL EQUIPMENT FROM LOCAL SALES AND USE TAXES.
TO REPEAL THE SALES AND USE TAX ON MINI-WAREHOUSE AND SELF-STORAGE RENTAL SERVICES.
TO SET OUT THE PROCEDURE FOR EQUALIZATION BOARDS TO FOLLOW WHEN CHANGING PROPERTY VALUES IN A YEAR WHEN A COUNTY IS NOT COMPLETING REAPPRAISAL.
TO AMEND THE AD VALOREM ASSESSMENT LAWS AND TO CLARIFY THE APPLICABILITY OF AND EXEMPTIONS TO THE AD VALOREM ASSESSMENT LAWS.
TO LOWER FUTURE INCOME TAX RATES BY EXPANDING THE TAX BASE WHILE PRESERVING REVENUE NEUTRALITY.
TO EXEMPT HOMESTEAD PROPERTY TAXES IN EXCESS OF THE HOMESTEAD PROPERTY TAX CREDIT FOR A PERSON IN ACTIVE MILITARY SERVICE.
TO REDUCE THE SALES AND USE TAX RATE ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING IN THIS STATE.
TO CHANGE TO ORIGIN SOURCING FOR SALES AND USE TAX PURPOSES ON SALES MADE FOR DELIVERY BY SPECIFIC BUSINESSES.
TO PROVIDE INCENTIVES TO PROMOTE THE GENERATION OF ELECTRICITY FROM BIOMASS, INCLUDING WITHOUT LIMITATION AGRICULTURAL WASTE, WOOD WASTE, POULTRY WASTE, AND OTHER ANIMAL WASTE.
TO REDUCE THE SALES AND USE TAX RATE ON NATURAL GAS AND ELECTRICITY USED OR CONSUMED IN MANUFACTURING IN THIS STATE.
TO EXEMPT FROM SALES AND USE TAX THE SALE OF RAW PRODUCTS FROM A FARM, ORCHARD, OR GARDEN AT A FARMER'S MARKET.
AN ACT TO CREATE THE CLEAN COMMUNITIES PROGRAM ACT AND TO REDUCE LITTER AND FACILITATE LITTER REMOVAL AND RECYCLING THROUGH A TAX ON LITTER GENERATING PRODUCTS.
TO EXEMPT THE SEABROOK CHRISTIAN FAMILY CENTER, INC., A PRIVATE NONPROFIT ENTITY, FROM PAYMENT OF SALES AND USE TAX.
AUTHORIZES INCOME TAX REFUND SETOFF FOR AN INTERNAL REVENUE SERVICE TAX DEBT AND PROVIDES A PROCEDURE TO CHALLENGE THE SETOFF OF A JOINT REFUND.
TO EXEMPT SHARE FOUNDATION OF EL DORADO, ARKANSAS, FROM THE SALES AND USE TAX.
TO EXEMPT TAXPAYERS THAT MEET CERTAIN AGE AND INCOME REQUIREMENTS FROM PAYING STATE INCOME TAX.
TO ALLOW AN INCOME TAX CREDIT FOR EXPENDITURES BY A CONTRACTOR THAT INCREASES THE ENERGY EFFICIENCY OF AN ELIGIBLE RESIDENTIAL PROPERTY.
TO REPEAL CERTAIN TAX CREDITS FOR BIOTECHNOLOGY AND ADVANCED FUELS; TO REPEAL THE ARKANSAS EMERGING TECHNOLOGY DEVELOPMENT ACT OF 1999; AND TO AMEND THE CONSOLIDATED INCENTIVE ACT OF 2003.
TO EXEMPT DUCKS UNLIMITED, INC. FROM THE SALES AND USE TAX.
TO ENHANCE THE QUALITY OF AD VALOREM TAX DATA USED FOR PUBLIC SCHOOL FUNDING.
TO EXEMPT CAMP FIRE USA OF EL DORADO, ARKANSAS FROM THE SALES AND USE TAX.
Friday, March 6, 2009
TO ESTABLISH AN INCOME TAX CREDIT FOR THE EDUCATIONAL EXPENSES OF DEPENDENTS.
THE LANDFILL GAS RECOVERY INCOME TAX CREDIT ACT OF 2009.
THE RAILROAD FREIGHT SYSTEM INFRASTRUCTURE CAPACITY EXPANSION ACT.
TO GIVE THE SELLER OF A MANUFACTURED HOME PARK AN INCOME TAX CREDIT FOR A SALE OF THE MANUFACTURED HOME PARK TO A RESIDENT BUYER'S ASSOCIATION.
TO AMEND THE SALES AND USE TAX LAWS TO CONFORM WITH THE STREAMLINED SALES TAX. AGREEMENT.
TO SIMPLIFY FRANCHISE TAX REPORTING BY ALLOWING THE FILING DATE TO COINCIDE WITH THE FEDERAL INCOME TAX FILING DATE AND TO LIMIT THE AMOUNT OF FRANCHISE TAX PER CORPORATION.
TO PROVIDE A CREDIT OR REBATE ON THE LOCAL SALES AND USE TAX PAID ABOVE TWO THOUSAND FIVE HUNDRED DOLLARS ($2,500) ON THE PURCHASE OF A TRAILER.
TO EXEMPT AN OPERATOR OF A FARM TRUCK TRACTOR FROM EXCISE TAXATION ON THE SALE OF A DISTILLATE SPECIAL FUEL.
TO AMEND THE ARKANSAS TAX PROCEDURE ACT AND THE DEPARTMENT OF WORKFORCE SERVICES LAW TO ALLOW INFORMATION SHARING BETWEEN THE DEPARTMENT OF FINANCE AND ADMINISTRATION AND THE DEPARTMENT OF WORKFORCE SERVICES.
Thursday, March 5, 2009
TO ENCOURAGE AND FOSTER ECONOMIC DEVELOPMENT AND REVITALIZE COMMUNITIES BY ALLOWING A TAX CREDIT FOR THE REHABILITATION OF HISTORIC STRUCTURES LOCATED IN ARKANSAS.
TO CONFORM THE TIME PERIOD FOR CLAIMING A LOCAL TAX CREDIT OR REBATE FOR STREAMLINED SALES TAX PURPOSES WITH THE TIME PERIOD FOR CLAIMING A CREDIT OR REBATE UNDER THE ARKANSAS TAX PROCEDURE ACT.
TO CREATE THE ARKANSAS CAPITAL GAINS REDUCTION ACT OF 2009.
TO ESTABLISH UNIFORM REQUIREMENTS FOR DISTRAINT OF GOODS OR CHATTELS.
TO INCLUDE DIETARY SUPPLEMENTS IN THE DEFINITION OF FOOD AND FOOD INGREDIENTS FOR SALES AND USE TAX PURPOSES.
TO ASSESS TREBLE DAMAGES AGAINST AN EMPLOYER WHO PAYS AN EMPLOYEE AND FAILS TO DEDUCT AND WITHHOLD ANY AMOUNT OF THE EMPLOYEE'S WAGES.
TO STABILIZE THE TAX ON ELECTRICITY, NATURAL GAS, AND PROPANE GAS BY REDUCING THE SALES TAX ON THE PURCHASE PRICE AND LEVYING A SPECIAL EXCISE TAX BASED ON THE VOLUME OF ELECTRICITY, NATURAL GAS, AND PROPANE GAS PURCHASED.
TO STABILIZE THE TAX ON UTILITIES FOR AGRICULTURAL BUSINESSES BY REDUCING THE SALES AND USE TAX ON THE PURCHASE PRICE AND LEVYING A SPECIAL EXCISE TAX BASED ON THE VOLUME OF THE UTILITY SOLD.
TO EXTEND THE NET OPERATING LOSS CARRYFORWARD PERIOD FOR CALCULATING ARKANSAS INCOME TAX AND TO MAKE CONFORMING CHANGES TO RELATED SECTIONS OF LAW.
AN ACT TO ENCOURAGE THE CREATION OF REGIONAL OR COMMUNITY-BASED ALLIANCE FUNDS AND TO MAKE TECHNICAL CORRECTIONS TO THE EQUITY INVESTMENT INCENTIVE TAX CREDIT.
TO GRADUALLY REDUCE THE SALES AND USE TAX ON UTILITIES THAT ARE USED BY QUALIFYING AGRICULTURAL STRUCTURES AND QUALIFYING AGRICULTURE, HORTICULTURE, AND AQUACULTURE EQUIPMENT.
Wednesday, March 4, 2009
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR WATER SALES BY A SPARTA AQUIFER CRITICAL GROUNDWATER COUNTY CONSERVATION BOARD.
TO EXEMPT B.I.G. LOVE CANCER CARE SERVICES FROM THE SALES AND USE TAX.
TO PROVIDE A SALES AND USE TAX EXEMPTION FOR MATERIALS USED BY FARMERS TO BALE HAY.
Arkansas Emerging and Renewable Energy Technology Development Act of 2009.
TO INCREASE THE AMOUNT OF THE HOMESTEAD PROPERTY TAX CREDIT.
Tuesday, March 3, 2009
TO CLARIFY THAT A NONPRODUCING MINERAL INTEREST HAS NO DISCERNABLE VALUE APART FROM THE VALUE OF THE FEE SIMPLE IN THE LAND FOR THE PURPOSE OF ASSESSMENT.
TO INCLUDE EXEMPT WHOLESALE GENERATORS OF ELECTRICITY IN THE DEFINITION OF A MANUFACTURER FOR PURPOSES OF THE REDUCED EXCISE TAX RATE ON NATURAL GAS USED IN MANUFACTURING.
TO REPEAL THE LAW CONCERNING THE COST OF COLLECTING AD VALOREM TAXES ON MINERAL INTERESTS.
Monday, March 2, 2009
TO PROVIDE THAT THE SALES OF MACHINERY OR EQUIPMENT AND RELATED ATTACHMENTS USED FOR THE HARVESTING OF TIMBER SHALL BE EXEMPT FROM THE SALES AND USE TAX.
TO ALLOW A DEDUCTION FROM GROSS INCOME FOR THE PURCHASE AND USE OF A SOLAR ENERGY SYSTEM.
Friday, February 27, 2009
TO ALLOW A TAX CREDIT AGAINST INCOME TAX FOR EMPLOYERS WHO PROVIDE HEALTH INSURANCE FOR EMPLOYEES.
TO PROVIDE AN INCOME TAX CREDIT TO TAXPAYERS PERFORMING OVERTIME WORK IN COUNTIES DECLARED A DISASTER AREA BY THE GOVERNOR AS THE RESULT OF THE JANUARY 2009 ICE STORM IN ARKANSAS.
TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE TO PROVIDE THAT TAXES ON AVIATION FUEL BE REMITTED DIRECTLY TO THE PUBLICLY-OWNED AIRPORT WHERE THE AVIATION FUEL WAS SOLD.
Thursday, February 26, 2009
TO PROVIDE FOR THE CLOSURE OF BUSINESSES THAT FAIL TO REPORT OR REMIT STATE WITHHOLDING TAXES FOR THREE MONTHS DURING A TWENTY-FOUR CONSECUTIVE MONTH PERIOD.
TO AMEND THE SALE AND USE TAX LAWS TO BE CONSISTENT WITH THE STREAMLINED SALES TAX AGREEMENT AND TO CLARIFY THAT A WITHDRAWAL FROM STOCK IS SUBJECT TO SALES AND USE TAX.
TO EXEMPT THE ARKANSAS FLOODPLAIN MANAGEMENT ASSOCIATION FROM THE GROSS RECEIPTS AND USE TAX.
TO EXEMPT FROM SALES AND USE TAX ITEMS SOLD IN CONJUNCTION WITH A FUNERAL.
TO INCREASE THE AMOUNT OF THE STANDARD DEDUCTION FOR INCOME TAX PURPOSES.
Wednesday, February 25, 2009
TO ALLOW FOR THE EXTENSION OF A LOCAL SALES AND USE TAX UPON THE APPROVAL OF THE VOTERS OF THE MUNICIPALITY.
TO ALLOW FOR THE EXTENSION OF A COUNTY-WIDE SALES AND USE TAX UPON THE APPROVAL OF THE VOTERS OF THE COUNTY.
TO PROMOTE ECONOMIC DEVELOPMENT WITHIN THE STATE BY EXEMPTING FROM THE STATE SALES TAX FUEL AND ENERGY USED OR CONSUMED IN MANUFACTURING.
TO EXEMPT PURCHASES BY OR FOR A PERMANENTLY DISABLED VETERAN FROM THE SALES AND USE TAX.
Tuesday, February 24, 2009
AN ACT TO ALLOW A SALES AND USE TAX CREDIT FOR EXPENSES INCURRED OR FOR THE RETENTION OF A CERTIFIED SERVICE PROVIDER AS THE RESULT OF THE CHANGES MADE DUE TO THE STREAMLINED SALES TAX SOURCING RULES.
TO EXEMPT TWINE USED FOR BAILING HAY FROM THE SALES AND USE TAXES.
TO EXEMPT THE ARKANSAS SEARCH DOG ASSOCIATION, INC., A PRIVATE, NONPROFIT ENTITY, FROM PAYMENT OF SALES AND USE TAX.
Monday, February 23, 2009
TO CLARIFY THAT CONTRIBUTIONS TO A TAX-DEFERRED TUITION SAVINGS PROGRAM ARE DEDUCTIBLE FROM ARKANSAS INCOME TAX.
TO AMEND VARIOUS SECTIONS OF THE ARKANSAS CODE TO PROVIDE THAT TAXES ON AVIATION FUEL BE REMITTED DIRECTLY TO THE PUBLICLY-OWNED AIRPORT WHERE THE AVIATION FUEL WAS SOLD.
TO AMEND THE ARKANSAS PRIVATE WETLAND AND RIPARIAN ZONE CREATION AND RESTORATION INCENTIVES ACT AND TO PROVIDE CONSERVATION TAX CREDITS.
Friday, February 20, 2009
TO EXEMPT ACTIVE DUTY MILITARY PERSONNEL FROM INCOME TAX ON SERVICE PAY OR ALLOWANCES.
Thursday, February 19, 2009
TO CLARIFY TIME LIMITATIONS AND ISSUES INVOLVED IN ASSESSMENTS AND REFUNDS AFTER A TAXPAYER RECEIVES A CORRECTION OF INCOME FROM THE INTERNAL REVENUE SERVICE.
Tuesday, February 17, 2009
TO EXEMPT FROM EXCISE TAXES MOTOR VEHICLES PROVIDED PURSUANT TO A MANUFACTURER'S VEHICLE WARRANTY OR EXTENDED MOTOR VEHICLE SERVICE CONTRACT.
TO EXEMPT HEARING AIDS FROM THE SALES AND USE TAX.
TO EXEMPT FROM SALES AND USE TAX THE FIRST FIVE THOUSAND DOLLARS ($5,000) OF TOTAL CONSIDERATION OF THE SALE OF A USED MOTOR VEHICLE.
Monday, February 16, 2009
TO EXTEND THE TIME FOR A VETERAN TO FILE A CLAIM FOR REFUND OF INCOME TAX PAID DURING THE PERIOD WHEN A DISABILITY CLAIM IS PENDING BUT NOT DETERMINED.
TO DEFINE DEVELOPMENTAL DISABILITY IN THE ARKANSAS INCOME TAX LAW.
TO REQUIRE THAT MOTOR VEHICLES BE INSPECTED BEFORE REGISTRATION; TO ESTABLISH A FEE; AND TO ESTABLISH VARIOUS FUNDS.
TO MAKE TECHNICAL CORRECTIONS TO THE ARKANSAS INCOME TAX LAWS BY ADOPTING CURRENT INTERNAL REVENUE CODE PROVISIONS.
TO AMEND THE ARKANSAS TAX PROCEDURE ACT AND THE DEPARTMENT OF WORKFORCE SERVICES LAW TO ALLOW INFORMATION SHARING BETWEEN THE DEPARTMENT OF FINANCE AND ADMINISTRATION AND THE DEPARTMENT OF WORKFORCE SERVICES.
TO ALLOW A GEOTOURISM INCOME TAX CREDIT TO TRANSFER TO OTHER TOURISM PROJECTS AND TO ALLOW A GEOTOURISM INCOME TAX CREDIT TO CARRY FORWARD.
Thursday, February 12, 2009
AN ACT TO ALLOW COUNTIES TO ESTABLISH AN EFFECTIVE DATE FOR THE LEVY OF CERTAIN COUNTY SALES AND USE TAXES.
TO REDUCE THE STATE PORTION OF THE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
THE INCOME TAX REORGANIZATION AND REFORM ACT OF 2009.
Monday, February 9, 2009
AN ACT TO ALLOW TAXPAYERS TO DIVERT ALL OR PART OF THEIR STATE INCOME TAX REFUND TO AN ARKANSAS TAX-DEFERRED TUITION SAVINGS PROGRAM ACCOUNT BY DESIGNATING THE CONTRIBUTION ON THEIR INCOME TAX FORM; AND FOR OTHER PURPOSES.
Thursday, February 5, 2009
TO ALLOW DELINQUENT PERSONAL PROPERTY TAXES AND PENALTY TO BE DEDUCTED FROM THE PROCEEDS OF DELINQUENT LAND SALES; AND FOR OTHER PURPOSES.
TO REDUCE THE STATE SALES AND USE TAX RATE ON FOOD AND FOOD INGREDIENTS.
Wednesday, February 4, 2009
TO PROVIDE ADDITIONAL INCOME TAX RELIEF TO HEAD OF HOUSEHOLD TAXPAYERS WITH TWO OR MORE DEPENDENTS.
Tuesday, February 3, 2009
AN ACT TO EXEMPT TEEN CHALLENGE OF ARKANSAS, INC., FROM PAYMENT OF SALES AND USE TAX.
AN ACT TO PROVIDE DIRECT RELIEF TO ARKANSAS CONSUMERS BY REDUCING THE STATE SALES TAX ON NATURAL GAS AND ELECTRICITY.
TO REMOVE THE REQUIREMENT FOR THE COMPLETION OF AN ORIGINAL VALUATION OF NEWLY DISCOVERED AND NEWLY CONSTRUCTED PERSONAL PROPERTY BY JULY 1.
TO PROVIDE AN ALTERNATIVE DATE FOR THE ASSESSMENT OF TANGIBLE PERSONAL PROPERTY.
TO CLARIFY THAT AN ASSESSMENT ADJUSTMENT IS APPLICABLE ONLY TO THE YEAR THE ASSESSMENT WAS MADE; TO ALLOW THE APPEAL OF A DECISION OF THE BOARD WHEN THE PETITIONER FAILED TO APPEAR THROUGH NO FAULT OF THE PETITIONER.
Monday, February 2, 2009
TO INCREASE THE AMOUNT OF THE GROSS RECEIPTS AND COMPENSATING USE TAX EXEMPTION FOR THE SALE OF A NEW OR USED MOTOR VEHICLE, TRAILER, OR SEMITRAILER.
TO AMEND ARKANSAS CODE § 26-75-602 TO ADD CERTAIN RENTALS TO THE LIST OF AUTHORIZED MUNICIPAL SALES AND USE TAXES.
TO CLARIFY THE DEFINITION OF "SUBSTANTIALLY" FOR PURPOSES OF THE EXEMPTION FOR MANUFACTURING MACHINERY AND EQUIPMENT.
Friday, January 30, 2009
AN ACT TO AMEND ARKANSAS LAW TO ALLOW DISCLOSURE TO CHAPTER 13 BANKRUPTCY TRUSTEES OF WHETHER OR NOT A TAXPAYER HAS FILED STATE TAX RETURNS.
Wednesday, January 28, 2009
TO EXEMPT FROM LANDFILL FEES THE LITTER COLLECTED DURING THE KEEP ARKANSAS BEAUTIFUL AND THE KEEP AMERICA BEAUTIFUL CAMPAIGNS.
Tuesday, January 27, 2009
AN ACT TO AMEND THE GIFT OF LIFE ACT AND TO PROVIDE A TAX CREDIT FOR DONATIONS TO THE ARKANSAS NEWBORN UMBILICAL CORD BLOOD BANK.
AN ACT TO EXEMPT MILITARY RETIRED PAY FROM INCOME TAX.
Monday, January 26, 2009
TO INCREASE THE TIME FOR WHICH A SELLER OF A VEHICLE MAY DEDUCT THE VALUE OF THE USED VEHICLE FROM THE CONSIDERATION PAID FOR A NEW VEHICLE FOR PURPOSES OF DETERMINING THE GROSS RECEIPTS AND USE TAX OWED ON THE NEW VEHICLE.
TO CHANGE ORIGIN SOURCING UNTIL SUCH TIME AS FEDERAL STREAMLINED SALES TAX LAWS HAVE GONE INTO EFFECT AND TO PROVIDE FOR ORIGIN SOURCING DURING THE INTERVENING TIME PERIOD.
Friday, January 23, 2009
TO ALLOW FLEXIBILITY IN THE REPORTING OF SEVERED NATURAL GAS.
AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.
AN ACT TO INCREASE THE AMOUNT OF THE RETIREMENT OR DISABILITY BENEFITS INCOME TAX EXEMPTION.
Wednesday, January 21, 2009
TO PROVDE A SALES AND USE TAX EXEMPTION FOR THE SALE OF LAWN CARE SERVICES TO A NON-PERPETUAL CARE CEMETERY.
TO EXEMPT A HEARING INSTRUMENT RECOMMENDED BY AN AUDIOLOGIST FROM THE SALES AND USE TAX.
Monday, January 12, 2009
TO LIMIT THE SALE FOR RESALE TAX EXEMPTION FOR PACKAGING MATERIALS SOLD TO MANUFACTURERS TO ONLY PACKAGING MATERIALS THAT ARE BIODEGRADABLE OR RECYCLABLE.
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS.
TO ESTABLISH AN INVESTMENT TAX CREDIT FOR THE REHABILITATION AND DEVELOPMENT OF CENTRAL BUSINESS IMPROVEMENT DISTRICTS.
TO EXEMPT SALES AND USE TAX ON THE MANUFACTURER'S OR DEALER'S REBATE OF A MOTOR VEHICLE.
TO ALLOW A CHURCH OR CHARITABLE ORGANIZATION TO PURCHASE TANGIBLE PERSONAL PROPERTY AND SERVICES EXEMPT FROM SALES AND USE TAX WHEN THE CHURCH OR CHARITABLE ORGANIZATION IS PROVIDING A COMMUNITY SERVICE TO THE PUBLIC.
TO CLARIFY THE DEFINITION OF A DISABILITY REQUIRED TO QUALIFY FOR AN INCOME TAX CREDIT FOR SUPPORTING A CHILD WITH A DISABILITY.
TO ENSURE THAT A HOMESTEAD OF A PERSON WHO IS DISABLED OR SIXTY-FIVE YEARS OF AGE IS ASSESSED FOR PROPERTY TAX ON THE LOWER OF THE ASSESSED VALUE AT THE TIME THE TAXPAYER QUALIFIED FOR THE PROPERTY TAX RELIEF OR A LATER ASSESSED VALUE.